Blar i Publications på emneord "Property Tax"

Viser treff 1-6 av 6

    • Policy implementation under stress: Central-local government relations in property tax administration in Tanzania 

      Fjeldstad, Odd-Helge; Ali, Merima; Katera, Lucas (Journal of Financial Management of Property and Construction vol. 26 no. 2, Journal article; Peer reviewed, 2019-03-01)
      Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges ...

    • Policy implementation under stress: Central-local government relations in property tax collection in Tanzania 

      Fjeldstad, Odd-Helge; Ali, Merima; Katera, Lucas (CMI Working Paper WP 2018:1, Working paper, 2018-01-01)
      Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges ...

    • Property Taxation in Developing Countries 

      Ali, Merima; Fjeldstad, Odd-Helge; Katera, Lucas (CMI Brief vol. 16 no. 1, Report, 2017-03-01)
      Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among ...

    • Taxing the urban boom in Tanzania: Central versus local government property tax collection 

      Fjeldstad, Odd-Helge; Ali, Merima; Katera, Lucas (CMI Insight 2017:3, Report, 2017-06-01)
      Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function ...

    • Taxing the urban boom: property taxation in Africa 

      Fjeldstad, Odd-Helge; Ali, Merima; Goodfellow, Tom (CMI Insight 2017:1, Report, 2017-03-01)
      The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities are now faced with a ...

    • The role of ICT in property tax administration: Lessons from Tanzania 

      McCluskey, William; Huang, Chyi-Yun (CMI Brief no. 2019:06, Report, 2019-06-01)
      A key problem facing revenue administrations in many developing countries is that they operate manual paper-based recording systems. This is particularly the case for property taxation. Revenue leakages are common and occur ...